Canada Revenue Agency
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Questions and answers Can you claim an education and textbook amount?  

Question 1

Did you receive any of the following amounts:

  • a grant or a reimbursement for the cost of your courses from an employer, or another person with whom you deal at arm's length, other than by award money received?
  • a benefit as part of a program (such as free meals and lodging from a nursing school)?
  • an allowance for a program such as a training allowance?